Limitation under the GST Act. applicability of Suo Motu extension of Supreme Court

[Subbarao PV]

In the recent judgment in Tata Steel Limited Vs Union of India, Supreme Court after considering the extensions for furnishing annual returns and the exclusion of limitation granted by the Supreme Court during the COVID-19 pandemic in IN RE Cognizance for Extension of Limitation, held that the limitation for the three subject financial years stood at 28.02.2025. The SCN dated 13.06.2025 was therefore beyond the limitation applicable under Section 73.

But the above decision contradicts its own judgment dated 19.6.2020 in Criminal Appeal No.452 of 2020 (arising out of SLP-Crl No.2433/2020 in the case of S. Kasi Vs State through the Inspector of Police, Samaynallur Police Station, Madurai district, wherein the Honourable Supreme Court held as follows:-

"17. The limitation for filing petitions/ applications/ suits/ appeals/all other proceedings was extended to obviate lawyers/litigants to come physically to file such proceedings in respective Courts/Tribunals. The order was passed to protect the litigants/lawyers whose petitions/ applications/ suits/ appeals/all other proceedings would become time barred they being not able to physically come to file such proceedings. The order was for the benefit of the litigants who have to take remedy in law as per the applicable statute for a right."

How to reconcile this situation? Please discusss.

AI Summary

COVID-19 limitation extension under GST raises whether protection for litigant filings also covers departmental show-cause notice issuance.
GST limitation under Section 73 may be affected by extensions for annual returns and exclusion of the COVID-19 limitation period. The limitation for the relevant financial years was treated as expiring on 28 February 2025, making a show-cause notice issued on 13 June 2025 time-barred. The issue is whether suo motu limitation extensions, described as protecting litigants unable to institute proceedings, extend to departmental GST proceedings and statutory notice issuance.